Annual Report for FY 2025-26

P R O S P E C T Date: 04/09/2026 Department of Corporate Services, BSE Limited P.J. Towers, Dalal Street, Fort, Mumbai - 400 001 Security ID: PCL, Security Code: 543814 Dear Sir/Madam, Sub: Submission of Annual Report for the Financial Year 2025-26 and Notice of Annual General Meeting of the Company. Pursuant to Regulation 30 and 34 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, please find the enclosed herewith copy of Annual Report for the financial Year 2025-26 along with Notice of Fourth Annual General Meeting of the Company which is scheduled to be held on Wednesday, September 30, 2026 at 1:00 P.M at registered office of the Company at 417, Sun Orbit, B/h. Rajpath Club Road, Bodakdev, Ahmedabad - 380054 as per the provision of Companies Act, 2013 and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Annual Report and Notice of Annual General Meeting is also available on the company’s Website at www.prospectconsumer.com. Kindly take the same on record. Thanking You, For Prospect Consumer Products Limited Bhargavi Jay Pandya Company Secretary & Compliance officer Membership No-A62039 PROSPECT CONSUMER PRODUCTS LIMITED (Formerly known as PROSPECT COMMODITIES LIMITED Office Address : Factory Address : CIN NO : L01400GJ2022PLC128482 417, Sun Orbit, B/h. Rajpath Club, Plot No. 4 & 5, New Ahmedabad FSSAI NO : 10020021005807 Rajpath Rangoli Road, Industrial Estate, B/h Zydus Research PAN NO : AAMCP5811D Bodakdev, Ahmedabad, Centre, Moraiya-Sanand, GST NO : 24AAMCP5811D1ZM Gujarat, India-380054 Ahmedabad, Gujarat, India-382213 Tel: 91 7948000696; Email id: info@prospectconsumer.com; website: www.prospectconsumer.com ANNUAL REPORT 2026 Prospect Consumer Products Limited www.prospectconsumer.com +91 79480 00696 info@prospectconsumers.com Table of Contents Sr. No. Particulars Page 1 Corporate Information 2-3 2 Chairman’s Message 4 2 Notice of the Meeting 5-24 3 Attendance Slip 25 4 Ballot Paper 26-27 5 Proxy Form 28-29 6 Board’s Report 30-46 7 Annexures to Board’s Report 47-55 8 Management discussion and Analysis Report 56-68 9 Independent Audit Report to the Members 69-78 10 Standalone Financial Statements 79-98 11 Route Map 99 PROSPECT CONSUMER PRODUCTS LIMITED ANNUAL REPORT 2025-26 CORPORATE INFORMATION Registered Office Prospect Consumer Products Limited 417, Sun Orbit, B/h. Rajpath Club Road, Bodakdev, Ahmedabad - 380054, Gujarat, India. CIN: L01400GJ2022PLC128482 Website:www.prospectconsumer.com Email: info@prospectconsumer.com Contact No. 079-48000696 Board of Directors Mr. Vimal Sureshbhai Mishra Chairman and Managing Director Mrs. Priyanka Vimal Mishra Executive Director Mr. Prakash Mishra Non-executive Director Mrs. Riddhi Bharatkumar Vasita Non-executive Director Mr. Nevil Prameshkumar Soni Soni Non-executive Independent Director Mr. Divya Shaileshbhai Shah Non-executive Independent Director Key Managerial Personnel (KMP) Mr. Vimal Sureshbhai Mishra Chief Financial officer Mrs. Bhargavi Jay Pandya Company Secretary Committee of Board of Directors Audit Committee Mr. Nevil Prameshkumar Soni Chairman Mr. Divya Shaileshbhai Shah Member Mrs. Riddhi Bharatkumar Vasita Member Nomination & Remuneration Committee Mr. Divya Shaileshbhai Shah Chairman Mrs. Riddhi Bharatkumar Vasita Member Mr. Nevil Prameshkumar Soni Member Stakeholder’s Relationship Committee Mrs. Riddhi Bharatkumar Vasita Chairman Mr. Nevil Prameshkumar Soni Member Mr. Divya Shaileshbhai Shah Member PROSPECT CONSUMER PRODUCTS LIMITED ANNUAL REPORT 2025-26 Statutory Auditor Secretarial Auditor C. R. Sharedalal & Co. Kadambari Dave & Associates Chartered Accountants Practicing Company Secretaries 304 & 305 - North Tower, H-103, Akash Elegance, Science City Road, One42, Near Ashok Vatika, Near Anurag Bunglows, Sola Overbridge, Sola Ambli Bopal Road, Ahmedabad-380060. Ahmedabad 380054, Gujarat, India. Gujarat, India Contact No: +91 93761 36121 Contact No. +91 9824055181 Email id: kadambaridave2000@yahoo.com Email id: info@crsharedalalco.com Registrar and Share Transfer Agent Bigshare Services Private Limited Registered office address: Pinnacle Business Park, Office no. S6-2 ,6th floor, Mahakali Caves Road , Next to Ahura Centre, Andheri East, Mumbai, Maharashtra, India, 400093 Website: www.bigshareonline.com Contact No. +91 22-62638200 Email id: info@bigshareonline.com Ahmedabad office address: Office No. 303, Sun Square Complex, Near Chakradhari Society Bus Stop, Girish Cold Drinks Cross Road, C.G. Road, Navrangpura Ahmedabad- 380009, Gujarat, India. Contact No. 079 40392571 Email id: bssahd@bigshareonline.com Banker Standard Chartered Bank Shares Listed at BSE LIMITED (SME PLATFORM) Listed on 20.03.2023 Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai‐ 400001 PROSPECT CONSUMER PRODUCTS LIMITED ANNUAL REPORT 2025-26 CHAIRMAN'S MESSAGE Dear Shareholders, FY26 was an important year for Prospect Consumer Products Limited. We strengthened our established B2B business while taking deliberate steps towards expanding our brand ‘DriFrutz’. This is an extension of the sourcing, processing and manufacturing capabilities we have built over the years. I thank our shareholders, employees, customers, trade partners and business associates for their continued support. India's consumption landscape continues to evolve, with growing interest in health- conscious, premium and convenience-oriented snacking. We believe this creates an attractive opportunity for companies that can combine quality, reliable sourcing and efficient processing with a strong consumer proposition. Digital commerce is also creating new avenues for companies of our scale to reach consumers. FY26 reflected this progress. Total income increased to ₹57.62 crore, up 85.1% over the previous year. The year also saw higher utilisation at our Changodar facility, the commissioning of a more automated processing unit and the early development of DriFrutz as a consumer brand. Under DriFrutz, we introduced flavoured cashews, dried berries and seeds, and began establishing an online and retail presence through marketplace and ONDC channels. We also secured a listing on Hyperpure and used select gifting and corporate events to build early brand visibility. Our installed manufacturing capacity now stands at over 4,800 metric tonnes per annum, providing a stronger base for future growth. Looking ahead, our priorities are clear. We will continue to strengthen our B2B customer relationships while building DriFrutz with a focus on product quality, credible communication and wider distribution. We will expand our presence across relevant digital channels, improve sourcing efficiency and focus on extracting greater benefits from our investments in automation. We remain committed to disciplined growth, prudent capital management and sustainable value creation. We recognise that the path ahead will have its challenges. Raw cashew price volatility, execution requirements and the time needed to establish a consumer brand will require continued focus and discipline. At the same time, we believe our sourcing experience, manufacturing capabilities, established customer relationships and emerging consumer platform provide a strong foundation for the next phase of our journey. I close with my sincere thanks to our shareholders, employees, customers, business partners and fellow Directors for their trust and support. FY26 has strengthened the foundation of our business, and I look forward to building on this progress together. With warm regards, Vimal Mishra Chairman & Managing Director Prospect Consumer Products Limited PROSPECT CONSUMER PRODUCTS LIMITED ANNUAL REPORT 2025-26 NOTICE OF ANNUAL GENERAL MEETING Notice is hereby given that the Fourth Annual General Meeting of the members of Prospect Consumer Products Limited will be held on Wednesday, 30th September, 2026 at 1.00 P.M. at 417, Sun Orbit, B/h. Rajpath Club Road, Bodakdev, Ahmedabad - 380054, Gujarat, India to transact the following business: [Showing first 8,000 characters — download PDF for full document]